GSTN Advises alternative route of manual entry to resolve difficulties in filing Amnesty Applications

The Goods and Services Tax Network (GSTN) has released an important advisory for taxpayers who are facing difficulties in filing GST Amnesty Applications SPL – 1/02 on the GST Portal.

Taxpayers who are facing technical issues on GST Portal which is restricting them to file amnesty applications are advised to adopt the alternative route of manual entry of order details on the portal.

While initiating the filing of the application, taxpayers are advised to enter ‘No’ against ‘Whether the demand order is issued through the GST Portal‘.

In the field “Details of demand order”, taxpayers shall enter the order number with the prefix of “ONL“. Example: If the online order number is ABCDE12345X1Z2, the taxpayer has to enter the order number as ONLABCDE12345X1Z2.

Note: If the exact order number (as already recorded in the system under online mode) is entered without any modification, the system will restrict filing under manual mode, as the order was originally issued online.

The editable details in the Basic Details table shall be entered manually. Once this step is completed, the Order details, Payment details, and Demand related information can be entered manually by the taxpayer.

In cases where the taxpayer has made the duty payment through DRC-03, the relevant details may be furnished in Table 4. However, if the payment has been made using the ‘Payment towards demand’ option, such details cannot be entered in this table. Taxpayers are accordingly advised to upload the payment details separately in such cases.

“As on 08.06.2025, a total of 3,02,658 waiver applications have been filed through SPL-01/02”, informed GSTN.

Advisory given below: